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Section 40-23-100 - Definitions. - As used in this article, unless the context otherwise requires,...
Section 40-23-101 - Sales Tax Levied on Automotive Vehicles, Motorboats, Truck Trailers, Manufactured Homes, etc.; Additional Receipts and Taxes Collected. - (a) There is hereby levied and shall be collected as...
Section 40-23-102 - Excise Tax Levied on Storage or Use of Automotive Vehicles, Motorboats, Truck Trailers, Manufactured Homes, etc.; Additional Receipts and Taxes Collected. - (a) There is hereby levied and shall be collected as...
Section 40-23-103 - Sales Tax Levied on Sale Price Less Credit for Trade-In. - Where any used automotive vehicle, motorboat, truck trailer, semitrailer, or...
Section 40-23-104 - Collection of Taxes Before Registration or Licensing; Proof of Purchase Price; Proof of Payment of Tax. - (a) The licensing official shall collect all of the following:...
Section 40-23-105 - Applicability of Certain Title 40 Provisions. - Except as herein otherwise provided, the tax herein shall be...
Section 40-23-106 - Reciprocity. - If a sales or use tax equal to or in...
Section 40-23-107 - Fees. - For making the collection of taxes levied under authority of...
Section 40-23-108 - Disposition of Funds. - The licensing official shall, after the deduction of the fee...
Section 40-23-110 - Penalty for Failure to Pay Tax. - Any person failing to pay the tax levied under the...
Section 40-23-111 - Authority to Adopt and Enforce Rules and Regulations. - The Department of Revenue is authorized to adopt, promulgate, and...